Exactly 5m SP (250k unallocated)
Cybernetics 5
All +5 implants
Yearly remap available and 2 bonus remaps available (Currently Per/Int)
No kill rights
Located in Jita IV-4, and there is one jump clone without any implants in Frarn.
0.0 sec status

Perfect for SP farming. Biology level 0, but if you need biology for cerebral accelerators, 250k is unallocated so you only have to train 6k SP further. Will be transferred via PLEX.

In EVE itself, the unallocated SP is part of the total.
Proof of that is that if you apply the unallocated SP, your total SP does not change.
So if you have a 5m sp char, and use an injector, the total will jump to 5.4m (5m trained + 400k unallocated)

If unallocated SP was not part of the total, then you would be able to use injectors to full yield past 5m sp, so long as you didn’t apply the new SP, which is not possible